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2021-03-31-accounts

HEATON BAPTIST CHURCH

REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] MARCH 2021

Charity registered number 1132252

HEATON BAPTIST CHURCH

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] MARCH 2021

Page
Report of the Trustees 2
Report of the Independent Examiner 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8 
1

HEATON BAPTIST CHURCH

REPORT OF THE TRUSTEES

YEAR ENDED 31[ST] MARCH 2021

The Trustees present their report together with the unaudited financial statements for the year ended 31[st] March 2021

Reference and administrative information

Charity name: Heaton Baptist Church Charity registration number: 1132252 Registered office and operational address: Heaton Road Newcastle upon Tyne NE6 5HN

Trustees

Rev D Tubby *Elder (Senior Minister)
Mr A Bartlett Elder Resigned May 2020
Mrs A Innes *Elder
Prof R Taylor *Elder
Miss H O’Neill *Elder
Dr A Carlisle Elder Resigned December 2020
Mrs A Girling *Elder
Mrs SM Foster *Elder Appointed May 2020
Mr R Bird *Deacon
Mrs G Taylor Deacon Term Ended May 2021
Mr T Knight Deacon Term Ended May 2021
Mr P Tang *Deacon
Mr R Wallace *Deacon
Mrs J Pinder Deacon Term Ended May 2021
Mr R Franklin Deacon Resigned December 2020
Mr M Stobbs *Deacon
Mr J McKenzie Deacon Resigned January 2021
Ms F Varley *Deacon
Miss H Wilkin *Deacon
Graham Sexton *Deacon Elected May 2021

Independent Examiner

Mr J Gresham, Azets, New Garth House, Upper Garth Gardens, Guisborough, TS14 6HA.

Bankers

Lloyds TSB plc, Grey Street, Newcastle upon Tyne. 

2

HEATON BAPTIST CHURCH

REPORT OF THE TRUSTEES

YEAR ENDED 31[ST] MARCH 2021

Structure, Governance and Management

Governing document

The organisation is a charity, governed under a constitution adopted on 1[st] August 2009. The charity registered on 22[nd] October 2009, having previously been an excepted charity.

Recruitment and appointment of the Trustees

Names are brought to the Church members. A quorum of 20% of church members is required to take part in the vote. Confirmation is by secret ballot with at least two thirds of the members voting in favour of the appointment.

Elders and deacons serve for a period of three years, after which they can apply for re-election if they wish.

Trustee Induction and Training

Before appointment potential trustees are supplied with up to date financial information and other documents such as the most recent accounts and a copy of the constitution.

Risk management

The trustees have examined the major risks which could affect the charity as a whole and have developed and implemented procedures to minimise these risks as far as possible. Risks identified by the trustees include child protection issues, health and safety aspects associated with the church premises and activities, fire safety, insurance and other legislative compliance. Risk management is a proactive activity developing with the growth of the charity.

Following the completion of the new Building Project in 2010, a revised governance structure was adopted with the appointment of the ‘The Buildings Management Group’ (BMG), now called the Buildings Advisory Group (BAG). The BAG ensures appropriate inspection and maintenance arrangements are in place for key assets and equipment. Risk assessments are carried on key activities and appropriate safeguards introduced where necessary. A 'health and safety' culture is being developed and encouraged amongst all internal and external users of the premises.

Organisational Structure

The trustees are responsible for administering the church and for its strategic direction. The day to day running of the church building is delegated to the Office Manager.

Related parties

The church does not have any related parties other than the trustees and their immediate families. 

3

HEATON BAPTIST CHURCH

REPORT OF THE TRUSTEES

YEAR ENDED 31[ST] MARCH 2021

Objectives, activities, achievements and performance

Objectives of the Charity

Heaton Baptist Church is a vibrant family church that seeks to live out and share the Christian faith across its sphere of influence and beyond its walls. Its current focus is to develop its goal of "Growing as healthy disciples of Jesus".

The mission statement of Heaton Baptist Church is: ‘Loving God and Living for Others; Bringing God to people, leading all to maturity in Christ’.

The trustees have complied with the duty in section 17 of the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission.

Activities and achievements during the year

Heaton Baptist Church is a welcoming and inclusive church that hosts a range of activities that are part of our mission as well as providing a home for a variety of user groups. Our premises are used extensively. There have been quite a few staffing changes in the last year including a new staffing structure. There are currently 2 ministerial staff (1 full-time, 1 part-time), a part-time youth ministry leader, a part-time children’s ministry leader, 2 part-time office staff and a cleaner.

The church has been involved in a variety of practical community responses during Covid, and has also developed a new, online presence in that time.

Financial review

The Statement of Financial Activities on page 6 of these financial statements details all incoming and outgoing resources during the year. The Trustees consider the charity’s affairs to be satisfactory. At 31[st] March 2021 a balance of £81,376 remains in the General Fund for Church use.

Reserves Policy

The Trustees have retained the reserves policy agreed during previous Financial Years. Free reserves are those unrestricted reserves not committed or invested in tangible fixed assets. The goal over the next few years will be to maintain a minimum reserve equivalent to two months of expenditure cover, which is around £81,376. The balance at the end of the year was consistent with this goal.

Investment Policy

The Trustees have agreed an investment policy which is to gain maximum interest with minimum risk on money held on reserve, the balance of the accounts currently being such that no money is held in high

Approved by the Board of Trustees 18[th] January 2022 and authorised to sign on its behalf:

DP Tubby, Trustee 

4

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF

HEATON BAPTIST CHURCH

I report on the accounts of the charity for the year ended 31[st] March 2021 which are set out on pages 6 to 14.

Responsibilities and basis of report

As the charity trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. Accounting records were not kept in respect of the charity as required by section 130 of the Act; or

  2. The accounts do not accord with those records; or

  3. The accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Mr J Gresham FCCA Azets 18[th] January 2022

New Garth House Upper Garth Gardens Guisborough TS14 6HA 

5

HEATON BAPTIST CHURCH

STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 31[ST] MARCH 2021

Note Unrestricted Designated Restricted Total
Total
INCOME Funds Funds Funds 2021
2020
£ £ £ £
£
Weekly offering 13300 480 360 14140
22902
Gift aid 173511 - - 173511
175349
Income Tax Recovered 44709 - - 44709
43914
Bank Interest 12 - - 2 2
-
Designated 2 15382 - - 15382
4805
Rents/lettings 3 1198 - - 1198
12004
Other income 4,12 8303 - 43212 51515
7801
_ ___ _____ _____ ____
Total Income 256403
__		 480 43574 300457
266775
EXPENDITURE
Staff Costs 5 139534 - - 139534
131479
Mission 6 36355 - - 36355
32390
Upkeep of Church Buildings 7 39724 - - 39724
50670
Giving to other organisations 8 3482 - - 3482
2349
Other 9 1562 - - 1562
5336
Administrative Support Cost 10 10153 - - 10153
9377
Partnership Fund 11 - 18894 - 18894
20734
Toddlers Group - - 711 711
2351
__ __ ____ _____ ____
Total expenditure 230810
_		 18894 711 250415
254686
Net income/(expenditure)
before transfers 25593 (18414) 42863 50042 12089
Transfers (22200) 22200 - -
-
Fixed asset revaluation - - - -
100
__ __ ____ _____ ____
Net movement in funds 3393 3786 42863 50042
12189
_ ___ _____ _____ ____
Reconciliation of Funds
Funds brought forward 1799993 5606 1308013 3113612
3101423
_ ___ _____ _____ ____
Funds carried forward 1803386
_		 9392 1350876 3163654
3113612

The notes on pages 8 to 14 form part of these financial statements. 

6

HEATON BAPTIST CHURCH

BALANCE SHEET

YEAR ENDED 31[ST] MARCH 2021

Notes
£
Fixed Assets
Tangible assets
13
Current assets
Cash at bank & in hand
14
126554
Prepayments & Accrued Income
21528
__
Total current assets
148082
Creditors: amounts falling
due within one year
14
(1020)
____
Net current assets
Creditors: amounts falling
due after more than one year
15
Net assets
Funds
General Fund
17
Revaluation Reserve
17
Designated funds
17
Restricted funds
17
Total funds
17		 2021
£
£
3016592
75099
22941
__
98040
(1020)
_
147062
-
_
3163654
__
81376
1722010
9392
1350876
__
3163654
______		 2020
£
3016592
97020
-
_
3113612
_
77983
1722010
5606
1308013
_
3113612
_

The accounts have been prepared in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).

Approved by the Board of Trustees on 18[th] January 2022 and signed on its behalf by:

------------------------------DP Tubby Trustee

The notes on pages 8 to 14 form part of these financial statements. 

7

HEATON BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31[ST] MARCH 2021

1. Accounting Policies

Charity information

Heaton Baptist Church is a registered charity in England and Wales. The registered office is Heaton Road, Newcastle upon Tyne, NE6 5HN.

Accounting convention

These accounts have been prepared in accordance with FRS102 “The Financial Reporting Standard applicable in the UK and Ireland’ (“FRS102”), “Accounting and Reporting by Charities” the Statement of Recommended Practice for Charities applying FRS102 and UK Generally Accepted Accounting Practice as it applies from 1[st] January 2015. The charity is a Public Benefit Entity as defined by FRS102.

The accounts are prepared in sterling which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The accounts have been prepared under the historical cost convention modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below. 

8

HEATON BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31[ST] MARCH 2021

2. Designated Offerings and Givings
Church Ministries & Internal Events
External Events/Mission & Special Offerings
Youth & Children’s Work

Total General Fund

3. Rents/lettings
Hire of Manse
Hire of Church Buildings
_		 2021
£
13620
1747
15
_
15832

2021
£
-
1198
__
_1198		 2020
£
2869
1454
482
__
4805
_
2020
£
-
12004
___
__12004

4. Other Income

During a financial year, the Church will receive a number of gifts which are donations towards the costs for services that our members have used or to which they would like to donate.

Miscellaneous gifts/offerings
Telephone, photocopying, postages
Maternity pay/NI refunds
Total General Fund
Restricted Fund
HBC Toddlers Group		 2021
£
4303
-
4000
__
8303
0
_
8303
___		 2020
£
2913
128
3000
__
6041
1760
_
7801
___		 
9

HEATON BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31[ST] MARCH 2021

2021
5. Staff Costs
£
Gross salaries
112273
Social security costs
8994
Pension costs
12125
Other costs
6142
__
139534
_
No employee received emoluments of more than £60000 in either this year or last year.
2021
The average number of employees was:
6
_		 2020
£
105123
7853
12909
5594
______
131479
 2020
£
105123
7853
12909
5594
______
131479
__ _
2020
6
_

Included above are the following amounts in respect of trustees of the charity. The constitution permits the employment and remuneration of trustees for performance of other duties for the charity as described in brackets below.

D Tubby (Senior Minister)
A Parsons (Assistant Minister)
A Innes (Assistant Minister)
A Girling (Youth Director)
A Girling (Youth Worker)
H Rogers (Children’s Worker)
E Watts (Office Manager)
L Fletcher (Comms/Admin Assistant)
Total		 Salary
Housing
Pension Expenses
Allowance
£
£
£
£
34875
-
3750
667
-
-
-
-
24320
-
2041
3916
25367
-
1072
934
-
-
-
-
13928
-
479
545
16767
-
723
40
5621
-
284
40
__
_

___
120878
-
8349
6142



 Total
2021
£
39292
-
30277
27373
-
14952
17530
5945
______
135369
 Total
2020
£
38564
7361
27686
21225
1134
-
15439
4432
______
115841

Dave Tubby was appointed as Senior Minister and began in August 2018. He is living in the Church Manse, wholly owned by the church, which was rented out during the period where no senior minister was in post. There have been a number of staff changes during 2020/21 which are reflected in the payments above. Anna Girling replaced Aileen Innes as Youth Director and Heather Rogers was appointed Children’s Worker. Lauren Fletcher replaced Brynn Lauder as Comms/Admin Assistant. No sums were reimbursed to Trustees for their work as Trustees.

The Church pays pension contributions for its Senior Minister to the Baptist Ministers Pension Fund which was a final salary defined benefit scheme. It is not contracted out of the State second pension. As the scheme is a multi-employer scheme, it is not possible to identify the assets and liabilities which are attributable to the church. As it is in deficit, payments continue even with no senior minister in post. In accordance with UK GAAP the scheme is accounted for as a defined contribution scheme. This became on 1 January 2013 a Defined Contribution Scheme for future service into which the Church and Minister pay. The other members of staff also contribute to this pension scheme, with the matched church payments as per the scheme rules. 

10

HEATON BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31[ST] MARCH 2021


6. Mission
Baptist Missionary Society(BMS)
Home mission Fund(HMF)
Junior Church/Creche/Youth Activities (Incl Romania)
Evangelism (Incl International Work)
Visiting Speakers
Worship/PA Equipment
Prayer
Meeting Point
Short term bursaries
External events
Freshstreams
Conferences (not incl Freshstreams)
Internal events/General
7. Upkeep of Church Buildings
Manse (29 Ivymount Road)
Church Buildings
Gas Electricity and Water
Insurances
Maintenance and Repairs
Replacements/Refurbishment
Health and safety
Relief Caretaking/Cleaning and Materials
8. Giving to Other Organisations
External Ministry Organisations
Heaton Churches Together/Festival		 2021

£
7900
8000
2212
505
315
15645
19
5
-
-
330
-
1424
__
36355
_
2021
£
4918
7699
3950
11326
200
-
11631

39724

2021
£
3470
12
___
3482
 2020
£
7900
8000
6801
2002
75
1600
583
1144
-
206
738
-
3342
__
32391
_
2020
£
3530
11113
3871
20628
808
100
10621

50671

2020
£
1819
530
___
2349
 
11

HEATON BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31[ST] MARCH 2021

9. Other

9. Other
Hardship Fund
Leaving Gifts
Catering
Miscellaneous-other
Students
10. Administrative Support Costs
Printing, computing, office supplies and postage
Telephones
Affiliation fees/ Leadership development
Bank Charges
Independent Examiners Fee
11. Partnership Fund
Payments to Church Members working in missions abroad		 _
 2021
£
960
369
118
-
115
_
1562

2021
£
5600
1804
1222
507
1020

10153
_
2020
£
18894

18894
 2020
£
636
531
1831
2230
108
______
5336


__
2020
£
4199
1687
1981
481
1020
____
9377

__
2019
£
20734
_
20734
___

12. Pearson Legacy

During 2020 the church received a legacy from Dorothy and Mary Pearson. The use of it was not defined by the giver but it was agreed that any use would be decide case by case by the members and not treated as part of the General Fund. Therefore it has been treated as a Restricted Fund and held in the separate Deposit Account. Expenditure against this will be highlighted separately in future years. There is none to date.

Legacy payment
Bank Interest
 2021
£
43212
2
__
43214
_____		 2020
£
-
-
__
-
_____		 
12

HEATON BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31[ST] MARCH 2021

13. Tangible Fixed Assets

The tangible fixed assets relate entirely to Freehold Land and Buildings at deemed cost.

2021
At deemed cost
£
Church Buildings (Heaton Road/Mundella terrace)
2714543
Manse (29 Ivymount Road)
302049
__
3016592
__
14. Cash at Bank
2021
£
Treasurer’s (Current) Account
66653
Deposit Account
43294
Partnership Fund Account
7227
Building Fund Account
8066
HBC Toddlers Account
1314
_
126554

2021
15. Creditors: amounts falling due within one year
£
Other creditors and accruals
1020

1020

Unrestricted
Restricted
Funds
Funds
16. Analysis of net assets between funds
£
£
Tangible fixed assets
1722010
1294582
Net current assets
90768
56294
Creditors: amounts falling due after more than one year
-
-

___
1812778
1350876

 2021
£
2714543
302049
__
3016592
_
2020
£
61846
81
3441
7706
2025
_
75099

2020
£
1020

1020

Total
Funds
£
3016592
147062
-
___
3163654
 
13

HEATON BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31[ST] MARCH 2021

17. Movement in funds
Unrestricted funds
General funds
Property revaluation reserve
Designated funds
Partnership Fund
Total unrestricted funds
Restricted Funds
Building Fund
HBC Toddlers
Pearson Legacy
Total restricted funds
Total funds		 1st
Incoming Resources
31st
April
Resources Expended Transfers Revaluation March
2020
2021
£
£
£
£
£
£
77983
256403
(230810)
(22200)
-
81376
1722010
-
-
-
- 1722010
5606
480
(18894)
22200
-
9392
__
_

1805599
256883
(249704)
-
- 1812778

1305989
360
-
-
- 1306349
2024
-
(711)
-
-
1313
-
43214
-
-
-
43214

1308013
43574
(711)
-
- 1350876
___
3113612
300457
(250415)
-
- 3163654

Designated Fund

The designated fund is called the Partnership Fund and is used for supporting members of the Church in full time training or ministry. It has a separate bank account and is administered by 3 trustees who are members of the church and are voted into that role.

Restricted Funds

The Building Project was completed in 2009. The loan payments and gifts received to pay for this project have been handled separately. The loans are now paid off in full but two members still pay into the fund. The income received by the Toddler group is also restricted and is managed by a dedicated group on behalf of the Church. During 2020 the Pearson Legacy was received by the Church and is treated as a restricted fund – see note 12 above.

Transfers

During the year £22200 was transferred from the General Fund to the Partnership Fund. 

14